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电子商务的发展为各种新的更加高效的会计模式提供了广阔的空间和可能,同时也给传统会计理论和实务带来了许多始料不及的冲击。本论文通过对电子商务环境下会计相关理论受到的影响进行论述说明的基础上,引出本文的主要内容电子商务环境下会计遇到的问题,即对我国电子商务环境下会计理论、实务中出现的新特点、新问题进行分析和探讨并有针对性地提出关于这些问题及特点的改进建议或措施。
The development of e-commerce offers a lot of space and possibility for various new and more efficient accounting modes, meanwhile, it also brings many unforeseen impacts on the traditional accounting theory and practice. Based on the discussion of the influence of accounting theory in e-commerce environment, this dissertation leads to the main content of this paper. The problems encountered in accounting under e-commerce environment are the problems that arise in the accounting theory and practice in e-commerce environment New features and new problems to analyze and discuss and put forward suggestions or measures for improvement on these issues and characteristics in a targeted manner.